Time Of The Year
Producing or making cider this takes place from late August to early in the New Year and depending on ambient temperatures, fermentation can take until the following spring.
* There is a flat rate of duty on cider up to 7.4%abv;
* You pay on the quantity made.
* A higher rate is paid for ciders between 7.4 and 8.5%abv.
* A higher rate of duty is levied on cider using mushroom closures, mainly made using the champagne method.
* A duty exempt limit of 70 hectolitres per year (about 1500 gallons) helps the very small, local producers.
* Duty is controlled by HM Customs & Excise and it should be noted that a new Notice 162 came out in March 2002, this can be obtained by contacting http://www.hmce.gov.uk/forms/notices/162.htm
(c) CAMRA, The Campaign for Real Ale.